9911796707
TMI Blog2024 (6) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... of a suspicion/information that the petitioners are storing stolen/smuggled areca nuts ? - HELD THAT:- From a bare perusal of the notification dated 11.09.2003 it is clear that the said notification was issued in exercise of power under subclause (s) of the Section 2 of the Cr.P.C 1973. By virtue of the aforesaid notification it was declared that the office of the IGP, Bureau of Investigation (Economic) Offence, Assam, Guwahati shall be a police station and it shall include within its limit the whole of Assam for the purpose of investigation so far relating to the offences enumerated in the Schedule II of the notification. In terms of section 110 of the Customs Act, 1962 relates to search and seizure of Goods, documents and things and empo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be at liberty to approach appropriate forum available under law for redressal of their grievances including for compensation. The bank guarantee furnished by the petitioner in terms of this court order dated 09.08.2017, be released to the petitioner by the respondent No. 2 forthwith. Petition allowed. - HONOURABLE MR. JUSTICE ARUN DEV CHOUDHURY For the Petitioner : Mrs. N Bordoloi. MR. M L Gope, Ms. N Hawelia For the Respondent : SC, Finance JUDGMENT 1. Heard Ms. N Hawelia, learned counsel for the petitioners. Also heard Mr. B Chowdhury learned counsel for respondent Nos. 1 and 2, Mr. D Nath learned senior Government Advocate appearing for respondent Nos. 3, 4 and 5 and Mr. D.N. Gogoi learned counsel for respondent No. 6. 2. These writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of 12.07.2017 issued by the Finance (Taxation) Department, the dealers are required to obtain the GST outward permit for continuing with their business under the GST regime. 6. The grievance of the dealers is the unauthorized inspection, search and seizure of their godown at Amingaon, by the authorities of the Bureau of Investigation for Economic Offences (BIEO) Officers on 27.07.2017, who have seized around 7290 bags of Dried Areca Nuts, under the 2 seizure lists dated 27.07.2017. The seizure party led by the Deputy S.P. of the BIEO have also asked the dealers to submit around 15 documents, which may have no relevance for the business under the GST regime. 7. The petitioners contend that this is an unnecessary intervention by an incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich discloses that sample of the areca nuts had also been sent for testing. Such affidavit further reflects that the authority suspected the said areca nuts to be stolen/smuggled goods 10. From the stand of the respondent it is clear that the BI (EO) searched the premises and seized the 7290 bags of areca nuts from the godown in question suspecting it to be smuggled/stolen goods. 11. Now the question therefore arises whether the BI (EO) is having any authority to conduct such search and seizure in the given facts of the present case that the search and seizure was conducted on the basis of a suspicion/information that the petitioners are storing stolen/smuggled areca nuts . 12. The respondent BI (EO) is relying on a notification issued in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... currencies. 11. Offences under the category of White Collar Crime. 12. Any other particular offences or class of offences that may be specified by the State Government. Sd/- B.M. Mazumdar, Secretary to the Govt. of Assam, Home etc. Department. 13. From a bare perusal of the aforesaid notification it is clear that the said notification was issued in exercise of power under subclause (s) of the Section 2 of the Cr.P.C 1973. By virtue of the aforesaid notification it was declared that the office of the IGP, Bureau of Investigation (Economic) Offence, Assam, Guwahati shall be a police station and it shall include within its limit the whole of Assam for the purpose of investigation so far relating to the offences enumerated in the Schedule II o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BI (EO) either under the Notification dtd. 11/03/2003 or by any other notification. 18. It is also well settled that if any jurisdiction is conferred upon an authority to do certain acts or to exercise certain powers, such jurisdiction is to be exercised by the said authority within its limit as conferred. A jurisdictional fact is a fact which must exist before such an Authority assumes jurisdiction over a particular matter. In the present case the jurisdictional fact to investigate by BIEO must relate to the offences as enumerated in the Schedule-II of the Notification. If the jurisdictional fact does not exist, the BIEO authority cannot act. If an authority wrongly assumes the existence of such a fact and acts, such action can be question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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